Description
ACCT 302. INTERMEDIATE ACCOUNTING II. A continued study of the financial statements with an emphasis on the liabilities and stockholder’s equity sections of the balance sheet. Includes topics such as accounting for investments, current and long-term debt, earnings per share (EPS), accounting for income taxes, leases, post-retirement benefits, accounting changes and the statement of cash flows. This course also focuses on accounting theory and the interpretation of current financial accounting standards. Prerequisite: Accounting 202. Three hours.